The Truth About Tithing—Old Testament Perspective-By George
Potkonyak (Some
Scripture quotes are abbreviated to save space, and are taken from the NKJ
version, copyright 1982 by Thomas Nelson Inc. Emphases in CAPITALS are
mine.)

A.
INTRODUCTION

Glory to God! Ever since an
early edition of this article appeared on the web pages of a few of those
truth-hungry, God-fearing brothers and sisters, I have received numerous
messages from the 'ordinary' believers and from some ministers of the gospel,
which kept giving me a new Strength each time I felt like quitting. As I write
these words, four years after being expelled from my church for the intention to
publish the matter on tithing, I am in the midst of a situation where, it
appears, the whole hell has come out to stop me. I nearly succumbed in face of a
heavy price that I am most likely going to pay. But God has shown me in a dream
that I might indeed be asked for a sacrifice, not because the devil won, but
because it is the way God wants it for His glory - and I am ready to
accept.

Lately, I've been getting
comments from brothers and sisters who claim that they are being set free from
the curse of 'tithing doctrine' to which they were subject before they learned
the truth from the Word of God, guided by this article. THIS gives me an extra
strength to go on!

Significantly, I have yet to
receive a single comment pointing to errors in what I have written. It is not to
say that there are no errors, however the silence of the critics speaks louder
than any words.

Why this edition? Firstly, to
add this introduction. Secondly, there are some new insights that I have gained
since last edition - or rather, some additional facts. Thirdly, I'll try to
reduce the number of cynical remarks I made towards the present-day teaching and
teachers.

Again, I will not be
contesting the issue of whether the tithing law is valid for the NT church or
not. I will give its true definition as it comes from the Word of God. Whether
it is used as a law or as a guide (the OT 'shadow' of the NT real thing), it us
up to each believer to decide on.1. TITHING
ACCORDING TO GOD1.1 Paraphrase of God's
Commandments on Tithing to the Israelites

One tenth of all your
income is Mine, and it is holy unto Me. (Ref. Lev.27:30) Therefore, I, as the
rightful Owner of the 10% of your every pay cheque, command you the
following:a) Take the tenth portion of your
pay cheque, which is Mine, go and have fun. Spend it on you and your family, for
whatever your heart desires.(Ref. Deu.12:5-7; Deu.12:10-12; Deu.12:17-18;
Deu.14:22-26)b) However, do not
forget those whom I have called into My ministry and those who are poor: take
10% of your every THIRD pay check and do not spend it on yourself and your
family, but rather give it to them. (Ref. Deu.12:19; Deu.14:27-29;
Deu.26:12-13)c) Remember: one tenth
of your income is My holy tithe, and you MUST

NOT use it for ANY unclean
thing, that is, for ANYTHING, but for what I have commanded you. (Ref. Deu.26:
14)

Observe the above commandments
so that you may learn to fear the Lord your God, and I will bless you and I will
prosper you in everything that you do. (Ref. Deu.14:23;
Deu.14:29)

In other words, God said:
"Throw in a party - and I'll pay the bill. However, do not forget those whom I
have called into my ministry, and those who are less fortunate than you - and I
will bless you."

1.2. God's Commandments on
Tithing

The above is a paraphrase of
the Old Testament law of tithing, and if anyone believes that tithing law or the
tithing principle applies to the New Testament church - this is
it.

In order to understand it
better, it is necessary to go in detail through the teaching of the Old
Testament, as stated by the apostle Paul:

2 Timothy 3:16-17 "All
Scripture is given by inspiration of God, and is profitable for doctrine, for
reproof, for correction, for instruction in righteousness, that the man of God
may be complete, thoroughly equipped for every good work."

At the time of writing the
above epistle, apostle Paul had in mind only what we know now as the Old
Testament. For the sake of clarity, it will be necessary to go through some
minute detail, so as not to leave any room for speculation.

The following verses are most
often quoted by those who teach on tithing:

Mal 3:8-12 Will a man rob God?
Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and
offerings. Ye are cursed with a curse: for ye have robbed me, even this whole
nation. Bring ye all the tithes into the storehouse, that there may be meat in
mine house, and prove me now herewith, saith the LORD of hosts, if I will not
open you the windows of heaven, and pour you out a blessing, that there shall
not be room enough to receive it. And I will rebuke the devourer for your sakes,
and he shall not destroy the fruits of your ground; neither shall your vine cast
her fruit before the time in the field, saith the LORD of hosts. And all nations
shall call you blessed: for ye shall be a delightsome land, saith the LORD of
hosts.

The key to understanding of
what God is talking about here is in the verse preceding the above
quotation:

Mal.3:7 "Yet from the days of
your fathers you have gone away from MY ORDINANCES and have not kept them..."
Where are these ordinances found? In the Bible, of course.

Deu.12:17-19 (God's commandment
to the Israelites) "You may not eat within your gates the TITHE of your grain or
your new wine... But YOU MUST EAT THEM before the Lord your God... you and your
son and your daughter, your male servant and your female servant, and the Levite
who is within your gates; and you shall rejoice before the Lord your
God..."

Deu.14:22-23 (God's commandment
to the Israelites) "You shall truly tithe all the increase... year by year. And
YOU SHALL EAT before the Lord your God... the TITHE of your grain and your new
wine... that you may learn to fear the Lord your God
always."

Deu.14:24-26 (God's commandment
to the Israelites) "But if the journey is too long for you, so that you are not
able to carry the TITHE... then you shall exchange it for money. And YOU SHALL
SPEND THAT MONEY for whatever your heart desires: for oxen or sheep, for wine or
similar drink, for whatever your heart desires; YOU SHALL EAT there before the
Lord your God and you shall rejoice, YOU AND YOUR
HOUSEHOLD."

The above quotes are
COMMANDMENTS OF GOD concerning tithing: He instructed the Israelites to EAT
THEIR TITHES before the Lord, rejoicing. We have to bear in mind that these
commandments were given to Moses, to pass them on to the Israelites, while they
were still in the wilderness, and they were to be observed after the Israelites
crossed the Jordan river and possessed the promised land (Ref.
Deu.12:5-9).

The Israelites were supposed to
take their tithes to the appointed place and EAT THEM there before the Lord,
rejoicing, TOGETHER with their family, their servants and their local Levite -
in other words, to have some fun.

One thing is important to
remember here: the Israelites DID NOT LEAVE ANY PORTION OF TITHES at the
appointed place - the tithes were supposed to be consumed in an atmosphere of
celebration, sharing, and communion with God.1.3.
The Nature and the Selection of Tithes

Lev.27:30 (God's commandment to
the Israelites) "And all the tithe of the land, whether of the seed of the land
or of the fruit of the tree, is the Lord's. IT IS HOLY TO THE
LORD."

Lev.27:32-33 (God's commandment
to the Israelites) "And concerning the tithe of the herd or the flock, of
whatever passes under the rod, the tenth one shall be HOLY TO THE LORD. He shall
not inquire whether it is GOOD OR BAD..."

Firstly, there were several
types of tithes, according to the source of Israelites' income: the tithes from
the land (seed and fruit) and the tithes from the domestic animals (flock and
herd). In other words, God expected His people to set aside one tenth of ALL
"increase" (income).

The second point worth
remembering is the fact that tithe was SELECTED AT RANDOM, "whether it is good
or bad".

The third and a very important
point is: the tithes were HOLY TO THE LORD. What does this mean? It simply means
that they were to be used ACCORDING TO GOD'S INSTRUCTION and not for any other
purpose, no matter how 'godly' that purpose may appear.

1.4. The "Year of
Tithing"

Deu.14:27-29 (God's commandment
to the Israelites) "You shall not forsake the Levite... at the end of EVERY
THIRD YEAR you shall BRING THE TITHE of your produce of THAT YEAR and store it
up WITHIN YOUR GATES. And the LEVITE, and the FATHERLESS and the WIDOW... may
come and eat and be satisfied, that the Lord your God may BLESS YOU in all the
work of your hand which you do."

As you can see, God has not
forgotten those whom He has called into His ministry, He has allocated them a
just portion - on average, about ONE THIRD OF 10% of an ordinary Israelite's
income. The Israelites were to leave one tenth of their income of every THIRD
year "within your gates" (this is the storehouse!) from which the Levites and
those in need were to get their food. This "storehouse" is mentioned in Malachi
3, and mind you, it was to be accessed not only by the Levites, but by the poor
as well.

Levites were allocated
cities within each tribal land ("within your gates") in which they were to live
with their families and, apart from houses, they were allocated "pasture land".
This pasture land was a part of the storehouse in which the tithes were
deposited: some of the tithes were in the form of grain, seed, wine, oil and
other farm produce, and some were actually live domestic animals, rather than
killed meat. These animals which were received as a tithe were to be pastured
till they were taken and killed for food, either by the Levites, or by those in
need. Therefore, the storehouse mentioned in Malachi 3 is not the place of
worship, but rather a place within each tribal land, easily accessible to the
local Levites, the poor and the strangers on their journey.God mentions the third year - "the year of tithing"
again:

Deu.26:12 (God's commandment to
the Israelites) "When you have finished laying aside all the tithe of your
increase IN THE THIRD YEAR - THE YEAR OF TITHING - and have given it to the
LEVITE, the STRANGER, the FATHERLESS and the WIDOW, so that they may eat within
your gates and be filled..."

THIS is the portion of the
tithes that is actually GIVEN AWAY by the Israelites - one tenth of their income
of every THIRD year, not of every year - and this portion is not taken to the
place of worship, but to one of the storehouses within the tribal
land.

Deu 26:13-14 "...then you shall
say before the Lord your God: 'I have removed the holy tithes from my house, and
have given them to the Levite, the stranger, the fatherless, and the widow,
ACCORDING TO ALL YOUR COMMANDMENTS which You have commanded me... nor have I
removed any of it for an unclean use... I have obeyed the voice of the Lord my
God, and have done ACCORDING TO ALL THAT YOU HAVE COMMANDED
ME."

1.5. Alternative
Interpretations

There is a teaching which
claims that God instituted three tithes:a) 10% every year for the believers
themselves,b) 10% every third year for the Levites and the poor, andc) a
full 10% every year for the Levites.

There is NO SUCH COMMANDMENT in
the Bible which requires that Israelites

give away 10% of their income
of every year to the Levites. The text that could possibly be wrongly
interpreted as the 'third tithe' is found in:

Numbers 18:21 (God speaking to
Aaron) "Behold, I have given the children of Levi all the tithes in
Israel..."

The above is clearly not a
commandment. It is just a statement by God to Aaron, which is often presented as
God's commandment. God's way of giving commandments in the OT was through Moses
and He normally made it clear that it was a commandment. Besides, when you read
those verses in Deuteronomy, it is clear that a portion of tithes is consumed by
the Israelites themselves, and some, by those in need, therefore, ALL tithes
were not be given to the Levites.

The word translated as "all" in
the above verse is a Hebrew word that sounds like "kol" and may mean "of all",
as in the passage where God commanded Israelites what to eat and what not to eat
when He said something like "... you shall eat all [kol] the fish...",
(eg.Lev.11:9) meaning "...you shall eat OF ALL the fish...". So, what "of all"
the tithes may mean? If we look at Lev.27 from verse 30 on, we will find that
God talks about tithes of the land (grain and fruit) and tithes of herd and
flock. "Of all the tithes", therefore means, the Levites were to receive their
portion from every kind of Israelites' income.

I must say it again: God NEVER
issued a commandment that directs the Israelites to give 10% of their income of
every year to the Levites, therefore, based on the law of tithing, there is no
equivalent principle for the believers today to give 10% of their income to the
church.

Another false
interpretation is that the tithes which Israelites were supposed to use for the
feast, are actually given to the Levites at the place of worship, except that
only a small portion is consumed by the Israelites as a token in response to
God's commandment. This is clearly a wrong interpretation. Firstly, there is not
a single word in the Bible that might even suggest this. Secondly, it does not
make sense: if the Levites were to get this portion, they would have to travel
to the place of worship (most probably together with their Israelite neighbours
who are carrying the tithes), only to take the tithes over from the Israelites,
and to carry them back to near from where they originally came.1.6. There is only one tithe - the four proofsProof No. 1

Here is, so to speak,
mathematical proof: If we check Numbers, chapters 1-3, we will find that there
were approximately 30 to 33 Israelites to one Levite. Now, assume 32 Israelites
with an 'increase' of 100 sheep a year each. If each Israelite would give his
tithe of 10 sheep to the Levite, the Levite's total income would be 320 sheep,
of which he would have to give a tithe of 32 sheep to the priests, as per
Num.18:26. Each Israelite would be left with 90 sheep out of his 'increase'.
Let's assume, that was what was needed to feed an average family for a year. On
the other hand, each Levite would end up with 288 sheep. If we add the tithe of
every third year, the year of tithing, the balance in favour of the Levite would
swing even further.

What would the Levite do with
all these sheep? If he would use the whole lot to feed his family, the tribe of
Levy would become extinct in few generations: they would be dying from
overeating at a much higher rate than the rest of Israelites. The second
possibility would be that there were so many poor people and strangers, who
would consume about two-thirds of tithes, that is, God planned that two-thirds
of tithes belong to the poor and strangers.

The third possibility could be
that the Levite would consume about 90 sheep, give some to the poor, and be left
with a healthy surplus. This surplus sheep would breed and very soon the Levites
would have income of their own. By continuing with collection of tithes, they
would very soon run out of the pasture land and would be forced to exchange some
flock for land. Continuing with this practice for fifty years would probably
result in Levites owning all the land in Israel! And then the Jubilee year would
come and they would have to return the land to their original owners – back to
square one! Would this make sense?

And, of course, there is a
fourth possibility: the Levites would consume as much of the tithes as they
needed, give some to the poor and the strangers, and sell the rest, get the
money into their hands and go and proselyte (evangelise) the world. A real
possibility, however, the Word of God makes no mention of it. Besides, if it
were the case, with all the surplus tithes, by the time Jesus came, the whole
world would have been turned to Judaism! The conclusion is obvious: Tithes were
not supposed to be used to proselyte (evangelise) the world.

Now imagine, as I concluded
from the Scripture, that Israelites give 10% of their income to the Levites
every third year only. 32 Israelites with an annual increase of 100 sheep each,
would have 300 sheep of increase each in three years. Each one would give 10
sheep (a tithe of the third year) to the Levite, and be left with 290 sheep (for
three years) as his increase. The Levite would receive 320 sheep, of which he
would have to give his tithe of 32 sheep to the priests, and be left with 288
sheep as his after-tithe income over three years - nearly an EXACT number with
which each Israelite would be left. THIS does make sense - this is the principle
of equality!

One may conclude that the
Levite would be left with less than the above figures suggest, because he is to
allow the strangers and the poor to partake in the tithes. We must remember that
the other two years, while the Israelites are using their tithes for the
celebration, they are to invite their local Levites to the feasts, thus making
up for the shortfall.Proof No.
2

Let's assume for a moment that
we really have three tithes: when we look back to Leviticus 27 we will find that
the tithe from the flock and herd was selected by counting every tenth animal
that passes under the rod. Assume an Israelite with 1,000 head of sheep as his
increase. If he is to select the 'first' tithe, according to God's commandment
he will count every tenth one that passes under the rod and take 100 of them
aside, and be left with 900 animals only. Now, how is he going to select the
'second' tithe? If he obeys God's commandment on the method of selection, and
again selects every tenth one that passes under the rod, he will select only 90
animals, and this is not one tenth of his increase, therefore it is not a tithe.
It is even worse with the 'third' tithe: he will take only 81 animals. So, if
one is to dig in more than once to take a tithe from his income, he will default
either on the commandment on the selection of the tithes or on the very amount:
the tithe will no longer be one tenth, therefore, not a tithe at all. And, mind
you, the tithes are holy, therefore, have to be handled EXACTLY as commanded by
God!

Proof No. 3

Deu.26:12 (God's commandment to
the Israelites) "When you have finished laying aside all the tithe of your
increase in THE THIRD YEAR - the year of tithing - and have given it to the
Levite, the stranger, the fatherless and the widow, so that they may eat within
your gates AND BE FILLED..."

It is quite clear from
the above that the tithe of the third year – the year of tithing is quite
sufficient to FULLY provide for the Levites AND the poor AND the stranger. It is
not only the food, but all the other stuff that an Israelite would produce
(wool, fur, skin etc...) was subject to tithing, thus providing Levites and the
poor with ALL they need for living. Mind you, they had their own houses, and the
strangers are lodged by the locals for the duration of their stay.Proof No. 4

It is well known fact
that the devil imitates everything that God does or says, by twisting it to his
liking in such a way that the feeble-minded believers are mislead and believe
that it is of God. When it comes to tithing, he did the same. I read a 'tithing
doctrine' taught by the spiritualists (witches). The teaching is IDENTICAL to
the one many churches that 'believe in tithing' teach: Leave 10% of all your
income in the place where you receive your 'spiritual food'. Devil didn't have
to twist the Word of God, it's been already done for him by the church - he
couldn't have done a better job himself! He was even more merciful than\ some of
the churches: he left out the 'offerings besides'. Sorry, if some get offended
by this statement - I meant no offence.In
conclusion: there is no such thing as the 'second' or the 'third' tithe -
period.There is only one tithe - 10% of the
Israelite's income - which he spends on feasting, fellowship and celebration
with his family two years out of three, and gives it to the Levites and the poor
every third year.2. THE LAW AND THE SPIRIT OF THE
LAW

2.1. The
Law

Deu. 12:32 "Whatever I command
you, be careful to observe it: you shall not add to it nor take away from
it."

Here is the essence of the Law:
Do it EXACTLY as commanded, or else...

Deu. 27:26 "Cursed is the one
who does not confirm all the words of this law..." [see also Deu.
28:58-68]

I don't think there is a need
to comment on the above verses; they speak clearly, without a need for anybody's
interpretation. I'd like to mention another verse, and I'll leave it
there.

Deu. 27:19 "Cursed is the one
who perverts the justice due the stranger, the fatherless and
widow."

When talking about
tithing, anyone who collects tithes and does not give of them to those in need,
better be aware of this verse.2.2. The Spirit of
the Law

So far I have presented, so to
speak, the letter of the Law concerning tithing. As we can see, God has
instituted tithing, not as a burden to His people, but rather as a blessing:
"...that it may go well with you and your children after you forever..."
[Deu.12:28]; "...that you may learn to fear the Lord your God always..."
[Deu.14:23]; "...that the Lord your God may bless you in all the work of your
hand which you do." [Deu.14:29].

However, there is one
condition: that we do it according to His commandments, not according to some
other definition.

Apart from the above promises
of God to those who obey His commandments, what else can we see in the
ordinances concerning tithing? What is the spirit of the Law of
tithing?

First of all, it is obedience
to God: there is no need to elaborate on this any further. The second important
point is that, through tithing, Israelites expressed their thankfulness to God
Who provided for them all those earthly goods that they needed to sustain their
lives. Tithe was a token of that appreciation.

The third and important point
is that tithing was a vehicle of sharing. This sharing was demonstrated at two
levels. Firstly, sharing between the Israelites who received their inheritance
from God (the life sustaining land) and those who did not posses such
inheritance, the Levites, the strangers and the poor. If we examine the figures,
the number of Israelites versus the number of Levites and the percentage that
the Israelites were to give to the Levites (one third of 10%) we will find that
each would end up with an equal share. This is the principle that was observed
in the distribution of manna: one who gathered much had nothing left over and
the one who gathered little had no lack.

The second level of sharing was
the community sharing, where people would come together with their families and
neighbours and share in the atmosphere of joy and celebration before the
Lord.

It is worth observing
that tithing was not a vehicle to 'build the kingdom' or to 'save the souls' or
to support some other 'godly' project.3.
ABRAHAM'S 'TITHING PRINCIPLE'

Before I address the New
Testament I'd like to briefly mention an Old Testament passage very often
mentioned in connection with tithing.

We all know that Abraham gave
to Melchizedek, the priest of the most high God, "tithes of all" (Gen.14:20).
Many proponents of tithing are using this verse to 'prove' tithing is valid (as
some 'eternal principle') for the church today, because Abraham, the father of
our faith, established the principle. So, let's examine the 'Abraham's tithing
principle'.1. Abraham gave 10% to the priest. (Ref. Gen.14:20)Comment:
so far, so good.2. Abraham gave from the spoils he repossessed from the enemy
kings. (Ref. Gen.14:20-23; Heb.7:4)Comment: This fact has been mostly
ignored by those preaching the 'Abraham's principle'.

3. Abraham gave the
remaining 90% to those to whom the goods belonged in the first place. (Ref.
Gen.14:23)Comment: as in 2 above.

4. Abraham gave only once
in his lifetime (as far as the Bible recorded).Comment: as in 2
above.

5. Abraham had not
touched his own property or income (he was exceedingly wealthy).Comment: as
in 2 above.

It appears to me that
proponents of the 'Abraham's principle' are very selective: they adopt one out
of five points from Abraham's example on tithing - or possibly two out of six,
if we add the 'principle' that Melchizedek, after receiving tithes, did not
appear to be accountable to anyone on the use of the tithes.4. THE NEW TESTAMENT CHURCH

Since the purpose of this
article is not to discuss the issue of whether tithing is valid for the NT
church, but rather to expound the OT doctrine of tithing, only a brief mention
of some of the NT teaching will made.

4.1. Sharing with the Saints in
Need

2 Cor.8:13-15: "For I do not
mean that others should be eased and you burdened; but by an EQUALITY, that now
at this time your abundance may supply their lack, that their abundance also may
supply your lack - that there may be equality. As it is written: 'He who
gathered much had nothing left over, and he who gathered little had no
lack'".

In 2 Corinthians chapters 8 and
9 apostle Paul is talking about sharing among the Christians: if one group of
them is in need, the others who are better off should help them out. He is
referring to a particular point in time when a famine came over the land of
Judea, as prophesied by the prophet Agabus (Ref. Acts 11:28). So the people from
Achaia and Macedonia collected their donations and sent them to Jerusalem church
for the distribution among the saints who were affected by the
famine.

These chapters are very often
used as an example of giving to the church for the 'building of the kingdom',
however, it is incorrect.

2 Cor.9:9 "As it is written:
'He has dispersed abroad, He has given TO THE POOR; His righteousness endures
forever'."

2 Cor.9:12 "For the
administration of this service not only supplies the NEEDS OF THE SAINTS, but
also is abounding through many thanksgivings to God".

It is in connection with this
GIVING TO THOSE IN NEED that Paul wrote:

2 Cor.9:6-7 "But this I say: He
who sows sparingly will also reap sparingly, and he who sows bountifully will
also reap bountifully. So let each one give as he purposes in his heart, not
grudgingly or of necessity; for God loves a cheerful giver".

4.2. Support of those in the
Ministry

It is in 1 Corinthians, chapter
9, where apostle Paul argues the case that those who are called to preach the
gospel ought to live by the gospel.

1 Cor.9:14 "Even so the Lord
has commanded that those who preach the gospel should live from the
gospel".

He was probably referring to
the words of Jesus when He was sending His disciples out to preach the Kingdom:
He commanded them not to take any money with them, and to rely for their
provision on those to whom they were sent to preach.

Luke 10:7 "And remain in the
same house, eating and drinking such things as they give, for the labourer is
worthy of his wages..."

Apostle Paul refers to the Old
Testament in order to support his argument that those who sow spiritual things
should reap the material things (v.11) but he never mentions
tithing.

Jesus mentioned tithing only
once (Mat.23:23, Luke 11:42) where He approved of it. It must be born in mind
that He referred to the Jews, and that at that time, the New Testament was not
in force as yet. On the other hand, apostle Paul, even when writing about the
support of those who are called to preach the gospel (the New Testament
'Levites' - so to speak), does not mention tithing. Admittedly, he does call on
to the Old Testament (1 Cor.9:8) but in verse 9 he refers to something other
than the law of tithing.

So, my advise remains: if
you believe that tithing is valid for the New Testament church - go for it. I
have shown you from the Word of God what tithing is. If you believe that the New
Testament giving is the matter of the heart - go for it. In absence of the clear
leading by the Holy Spirit, you may use the law of tithing as a guide when
setting up your level of giving for the support of those who minister to you
spiritually, and to those who are in need, without neglecting some fun with your
own family.5. GIVING TO THE
POOR

I examined hundreds of
references in the Bible in order to find to which kind of giving God gives most
prominence. One does not have to be a skilled statistician to quickly conclude
that God speaks about giving to the needy more often than about all other giving
put together. And He stated, in the OT and the NT that the poor will always be
among us.

Deu.15:11 (God speaking) "For
the poor will NEVER cease from the land..."

Mark.14:7 (Jesus speaking) "For
you have the poor with you ALWAYS, and whenever you wish, you may do them
good..."

Now, let's see first what the
OT says about giving to the poor.

Ps.41:1 "Blessed is he who
considers the poor; the Lord will deliver him in time of
trouble."

Prov.19:17 "He who has pity on
the poor lends to the Lord, and He will pay back what he has
given."

Prov.22:19 "He who has a
generous eye will be blessed, for he gives of his bread to the
poor."

What is the Bible teaching us?
Those who give to the poor can expect only blessing; not from those to whom they
give, but from God Himself. Even if the needy do not happen to be in your
denomination, or your country, or even if he is your enemy, do not let it worry
you.

Prov.25:21-22 "If your enemy is
hungry, give him bread to eat; and if he is thirsty give him water to drink; for
so you will heap coals of fire on his head, and the Lord will reward
you."

Now, let's consider some more
Bible teaching on giving (or lack of it) to the poor:

Prov.28:27 "He who gives to the
poor will not lack, but he who hides his eyes will have many
curses."

Prov.21:13 "Whoever shuts his
ears to the cry of the poor will also cry himself and not be
heard."

The above two verses are worthy
of a long hard look. Now, Malachi 3 makes sense: God was telling the Israelites
they were cursed because they robbed Him, by not following HIS ORDINANCES and
not having food in His storehouse. In Deuteronomy chapters 14 and 26 He speaks
specifically of the portion of the tithes that goes to the storehouse, not only
to feed the Levites but also the poor. So, part of the tithes given by the
believers belongs to the poor.

Here is another verse that will
clearly demonstrate what God thinks about those who don't allow the poor their
portion:

Deu.27:19 "Cursed is the one
who perverts the justice due the stranger, the fatherless, and
widow."

The following verse is very
interesting:

Prov.22:16 "He who oppresses
the poor to increase his riches, and he who gives to the rich, will surely come
to poverty."

Who is the one who robs the
poor? If someone is poor there is nothing to rob him of - you may say. Not so!
Poor have their inheritance from God: they stand side-by-side with the Levite to
get THEIR portion from the storehouse where TITHES are stored. So, whoever
denies them access to that "storehouse", he is oppressing the poor. And what is
his destiny? He will come to poverty, says the Lord.

We all know about God's
judgement of Sodom and Gomorrah, and think of the "sodomites" as the cause of
this judgement. But, let's see what the Word says about it.

Eze.16:49 "Look, this was the
iniquity of your sister Sodom: She and her daughter had pride, fullness of food,
and abundance of idleness; NEITHER DID SHE STRENGTHEN THE HAND OF THE POOR AND
NEEDY."

Another passage from the OT is
worth mention in connection with taking care of the poor and
needy.

Isa.58:6-12 Is this not the
fast that I have chosen:... Is it not to share your bread with the hungry, and
that you bring to your house the poor who are cast out; when you see the naked,
that you cover him... then your light will break forth like the morning... your
righteousness shall go before you; the glory of the Lord shall be your rear
guard. Then you shall call and the Lord shall answer...

Right here is the "formula" to
get God's attention to our prayers. We don't have to starve ourselves for days
on end, expecting God's pity and His answer to our prayers. His method is much
easier and His burden much lighter.

Now, let's see what the New
Testament teaches on this subject. I would not think that the God of the New
Testament is less concerned with the well-being of the poor, than the God of the
Old Testament - He is one and the same God, He changes not!

Mat.19:21 (Jesus speaking) "If
you want to be perfect, go, sell what you have and give TO THE POOR, and you
will have treasure in heaven; and come, follow Me." (also Mark 10:21 and Luke
18:22)

Luke 12:33-34 (Jesus speaking)
"Sell what you have and GIVE ALMS [to the poor]; provide yourselves a treasure
in heaven... for where your treasure is, there your heart will be
also."

One may say that Jesus
contradicts Himself with the statement that the costly perfume which Mary used
to anoint Him should not be sold and given to the poor, but rather used to
anoint Him for His burial (Mark14:3-9).

There is no contradiction here:
Jesus was about to be buried on that particular occasion - and to never be
buried again!

Apostle Paul, in his letter to
the Galatian church, recalls the commission given to him and Barnabas by the
elders and apostles in Jerusalem when they were sent out to preach to the
Gentiles.

Gal.2:10 "They desired ONLY
that we should remember the poor, THE VERY THING which I also was eager to
do."

Jesus' parable in Matthew
25 deserves careful consideration. He talks about two groups of people being
judged: those on the right (the sheep) were those who took care of the poor and
those on the left (the goats) were those who ignored the poor. What happened to
those on the left? They were thrown into the lake of fire! Who were they? The
unbelievers ("the world")? We should consider it carefully. Jesus said that the
world was already judged, therefore there is no need for it to come for the
judgement. Consider Matthew 25:44, they (the "goats") said, "Lord, when did we
see You hungry..?". They addressed Him as the "Lord". Were they really "the
world"?6. CHURCH
EXPENSES

Lev.24:1-2 "Then the Lord spoke
to Moses, saying: "Command the children of Israel that they bring to you pure
oil of pressed olives for the light, to make the lamps burn
continually."

The above commandment to the
Israelites is a clear indication that God expected them to meet some running
costs of the place of worship. He mentioned oil only. What were the other
expenses? I cannot think of any except the wood for the fire on the altar of
burnt offering. Offerings themselves, came from the Israelites as per
commandments relating to the offerings.

Neh.10:34 "We cast lots among
the priests, the Levites, and the people, for bringing the wood offering into
the house of our God.."

We see here how Nehemiah and
the elders solved the problem of the wood supply. It was a matter of putting in
some work required to cut and bring the wood in. All of the people participated
in the "draw", including the Levites and the priests.

Neh.10:32 "Also we made
ordinances for ourselves, to exact from ourselves yearly one-third of a shekel
for the service of the house of our God..."

Nehemiah and the elders decided
to meet the running cost of the temple

In a prescribed manner - each
family giving a flat rate. Please note: one-third of a shekel (of silver) is not
much by any standard. They were very modest.

So, according to the word of
God, the church running costs should be met by the believers according to the
decision of the elders, with everybody participating.

Should the church
finances be separated into two funds: one for the support of those in the
ministry and the help to the poor, and one for covering the running costs of the
church? According to the Old Testament: Yes. The tithes were holy to the Lord
and were not to be profaned in any way. When it comes to the New Testament it is
not so clear, for there was no mention of the church running costs.7. CHURCH BUILDING7.1. The
Tabernacle

Ex.25:1 "Then the Lord spoke to
Moses, saying: 'Speak to the children of Israel, that they bring Me an offering.
From everyone who gives it willingly with his heart you shall take My
offering'."

As we know, God commanded Moses
to build Him a tent (tabernacle) and He gave detailed plans to Moses. How were
the Israelites to meet the building costs? They were on their way from slavery -
they would not be expected to have much to give. But as we read on, we find the
Israelites, not only met the needs, but had to be told to stop giving, for there
was too much in the offering (Ex.36:5-7). I would like to make a couple of
observations here:

a. If the giving is truly
to God's purpose, His people are willing to give even above the requirements,
and

b) If the giving is for
God's purpose, leaders will acknowledge when the requirements have been met, and
ask God's people to stop bringing more.

Ex.35:21 "Then everyone came
whose heart was stirred, and everyone whose spirit was willing, and they brought
the Lord's offering for work of the tabernacle of the meeting, for all its
service, and for the holy garments."

Where did all these
riches come from? If we read Ex.11:2-3 we will see that God planned the whole
thing perfectly Himself. He told the Israelites, while still in Egypt, to go to
their Egyptian neighbours and ask for gold and silver. God gave them favour in
the eyes of the Egyptians. What I am driving at is this: It was God's idea to
build, He gave the plan and He organised the funding, the source of funds being
the people outside of His kingdom, ie. the unbelievers.7.2. The First Temple

1 Chr.29:2-3 (king David
speaking) "Now for the house of my God I have prepared with all my might... I
have given... my own special treasure of gold and silver..."

We know king David's desire to
build the temple, but the Bible does not say whether this desire was inspired by
God or not. It does say though that God provided the building plan (1Chr.28:12,
19), thus approving the idea. And where did the funds come from? In the above
verse we see that king David provided a large portion of the funds and we know
where these riches came from: from the conquest of the ungodly nations in the
promised land. In king David's own words:

1Chr.29:16 "O Lord our God, all
this abundance that we have prepared to build You a house for Your holy name is
from Your hand, and is all Your own..."

1Chr.29:6 "Then the leaders...
the captains... the officers... offered willingly."

1Chr.29:9 "Then the people
rejoiced..."

The nobles and the rich of the
land followed the example of their king.

And what did the people do?
They rejoiced! When it came to the actual building work, who did
it?

2Chr.1:17-18 "Then Solomon
numbered all the aliens who were in the land... and he made... them bearers of
the burden... stonecutters."

As we know, the aliens were the
slaves made up of the population of conquered nations. No ordinary Israelite was
asked to bear this burden.

The only time the Israelites
were asked to do something, was when they were sent to Tyre to bring the cedar
wood, and I believe they were paid for that work. The slaves could not be sent
out of the land for fear they would not return.

What do we see in the above
example? God provided the building plans (it

was His project) and He
made sure that the resources were available, coming mainly from the
"outsiders".7.3. The Second
Temple

Ezra 1:1-4 "Now in the first
year of Cyrus king of Persia... [king] made proclamation... 'He [God] has
commanded me to build Him a house at Jerusalem...' ."

Again, it was God's idea or
rather, it was His commandment to build. Ezra 1:6-7; 2:67-68; 3:7 talks about
king Cyrus giving "articles of the house of the Lord" and offerings of the
leaders of Israel and the free will offerings of the people. Where did the
resources for the building of the temple come from? Again, mainly from the
"outsiders"!

When it comes to the building
of the places of worship, there is no direct "perpetual" commandment in the OT
and not even an example of any building project in the NT. So, what is my
advice?

If there is a clear indication
that it is God's idea to build a place of worship, you will find that (most of)
the finances will come from those outside of the church. That will be a clear
indication that it is God's plan. Then, if need be, get involved! Otherwise,
think twice before you subscribe to any building fund. Why? I have seen some
extravagant spending on church buildings that border on lunacy. People were
drained of their resources so they were unable to meet other expectations toward
their God. And a big question is: to whom do the buildings belong? The church?
What happens when the "church" folds, as is so often the
case???

Please, do not misunderstand
me. If it is economically more sound to build than to rent, fine. Let the elders
and the financial experts work out what is the best solution and if it is to
build, then build. But, to be fair to each contributor, in case he/she decides
to leave the church, let each one who contributes hold shares in the building
ownership.

If the decision is, that
it is better to build, once the church occupies its own building, it would be
fair to advise the believers that the church running costs have been reduced
(remember: it was an economical decision to build) so that they can adjust their
level of contribution to the church's running costs.8. MONEY CHANGERS

Luke 19:45-46 Then He [Jesus]
went into the temple and began to drive out those who bought and sold in it,
saying to them, "It is written, 'My house is a house of prayer' and you have
made it a 'den of thieves' ".

I have heard and read numerous
examples where so-called ministers of the Word teach the most stupid and most
ridiculous 'giving principles' which, astonishingly, many, even 'the elect'
believers, fall for. As we have seen from the Biblical teaching on the subject
of tithing and giving, there is definitely a blessing for the giver - God
ordained it so. But also, if a believer is not careful with his giving, he will
end up with curses rather than with blessings, or at best, with wasted
money.

It is the ignorance of the
people of God that causes excesses in the church, as much as false teaching. If
believers would pay more attention to the Biblical truth, there would be less
room for these 'teachers' to propagate their self-centered
'doctrines'.

Some, so-called Christian
ministries have accumulated great wealth, not by preaching the gospel of Jesus
Christ, but by teaching the 'prosperity doctrine'. There are books and circular
letters written on how to get 'prosperous' and, of course, each ending with an
invitation to give to that particular ministry, which will in turn pray for you,
and you will get blessed. They talk about 'faith', about 'mixing giving with
prayers', about 'agreeing' on your wish, about all kinds of superstition and
witchcraft, which many believers fall for.

Most commonly used technique by
some unscrupulous 'teachers' is to quote an isolated event from the Bible and
then turn it into a 'principle' which we, if we are 'godly', should follow.
These 'principles' have as much weight as the 'principle' that if a man grows
long hair he will posses a supernatural strength as Samson did. There is only
one principle that we have to bear in mind:

Deu.28:1-2 "Now it shall come
to pass, if you diligently obey the voice of the Lord your God, to observe
CAREFULLY all His commandments which I command you today, that the Lord your God
will set you high above all nations of the earth. And all these blessings shall
come upon you and overtake you, BECAUSE YOU OBSERVE THE VOICE OF THE LORD YOUR
GOD."

John 14:15 (Jesus speaking) "If
you love Me, keep My commandments."

John 15:7 (Jesus speaking) "If
you abide in Me, AND MY WORDS abide in you, you will ask what you desire, and it
shall be done for you."

John 15:10 (Jesus speaking) "If
you keep My commandments, you will abide in My love, just as I have kept My
Father's commandments and abide in His love."

An often quoted example is the
account of the prophet Elijah and the poor widow whose son was raised from the
dead, supposedly, as a result of her giving to the man of God. So, if you give
to the 'man of God' you may expect a miracle in your life. Few of them mention
that, in that particular instance, God actually commanded the widow to give food
to the prophet, so she did, she obeyed God's specific instruction; therefore,
the principle is: "Obey God's commandment", rather than "give to (any who claim
to be) the man of God".

1 Kings 17:8-9 "Then the word
of the Lord came to him [Elijah], saying, 'Arise, go to Zarephat, which belongs
to Sidon, and dwell there. See, I HAVE COMMANDED a widow there to provide for
you' ".

I will quote here a couple of
passages from the early church fathers' writings, who lived and ministered just
after the departure of the last of the original apostles. The quotes are from
Didache (Teaching of the Apostles).

Didache 11:6 And when he
departeth let the apostle receive nothing save bread, until he findeth shelter;
but if he ask money, he is a false prophet.

Didache 11:12 And whosoever
shall say in the Spirit, Give me silver or anything else, ye shall not listen to
him; but if he tell you to give on behalf of others that are in want, let no man
judge him.

Is this to say that there
should not be mention of giving in the church? No! On the contrary, the truth
about giving should be taught as any other truth - no more, no less, and
ACCORDING TO THE WORD OF GOD.

I need to mention here a
teaching that is taking place in the church lately: the teaching on the 'Spirit
of Poverty'. I personally haven't been exposed to it and haven't read any of the
books that deal with that subject. However, knowing them by their fruits, I can
guess what is the main thrust of the teaching: give and keep giving (to the
church) - that's the only way to be kept safe from the 'spirit of poverty'. I am
also sure that the 'evidence' of the existence of this 'spirit' is not the
complaints of those 'afflicted' by it, but rather it is a circumstantial
evidence gathered from the level of collection by the church's fund raising
programs.

I understand that all churches
are not well off financially, yet it should not be an excuse for the preachers
to resort to dishonest teaching in order to get extra funds. Can you imagine a
person in a secular job resorting to a dishonest method for getting some extra
money to feed his family? He would end up on the wrong side of the law and, in
all probability, in jail. Yet, in our Christian world, it appears that dishonest
gain is OK, as long as it is used for the 'advancement of the kingdom of God'. I
believe that an offering to God gained in a dishonest way is considered unclean
and an abomination and not acceptable to Him.

With Him, the end does not
justify the means.

I hope, dear brother or sister
that you learned something valuable from this message.

May God bless you
all.

Copyright: It is expected
from every sincere believer, who reads this message, if he or she agrees with
its contents, to pass it on to whomever possible. It would be also appreciated,
if any objections, disagreements or questions are directed to the
author.